REGISTERED NUMBER: 01526940 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st January 2026

for

Luca Vanucci Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R D Hesketh

Miss C Coxhead

REGISTERED OFFICE:

38 Shepherd Street

Preston

Lancashire

PR1 3YD

REGISTERED NUMBER:

01526940 (England and Wales)

ACCOUNTANTS:

Robin Oatridge & Co Limited

Chartered Certified Accountants

Black Bull House

353-355 Station Road

Bamber Bridge

Preston

Lancashire

PR5 6EE

FIXED ASSETS

Tangible assets

4

72,805

77,029

Investments

5

100

29,249

72,905

106,278

CURRENT ASSETS

Stocks

101,000

162,500

Debtors

6

193,677

60,239

Investments

7

339

764,083

Cash at bank and in hand

49,835

71,438

344,851

1,058,260

CREDITORS

Amounts falling due within one year

8

301,549

284,298

NET CURRENT ASSETS

43,302

773,962

TOTAL ASSETS LESS CURRENT LIABILITIES

116,207

880,240

PROVISIONS FOR LIABILITIES

-

153

NET ASSETS

116,207

880,087

CAPITAL AND RESERVES

Called up share capital

101

101

Retained earnings

116,106

879,986

SHAREHOLDERS' FUNDS

116,207

880,087

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9th September 2026 and were signed on its behalf by:

Mr R D Hesketh - Director

1.	STATUTORY INFORMATION

Luca Vanucci Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

2% on cost

Plant and machinery etc

-

25% on reducing balance and 20% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Valuation of investments

Investments held as fixed assets are stated at cost less any provision for impairment. Investments held as current assets are stated at lower of cost and net realisable value.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 8 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1st February 2025

and 31st January 2026

109,277

148,950

258,227

DEPRECIATION

At 1st February 2025

41,153

140,045

181,198

Charge for year

2,186

2,038

4,224

At 31st January 2026

43,339

142,083

185,422

NET BOOK VALUE

At 31st January 2026

65,938

6,867

72,805

At 31st January 2025

68,124

8,905

77,029

5.	FIXED ASSET INVESTMENTS

Sasso Fashion Limited is a 100% owned subsidiary undertaking of the company.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

43,677

60,239

Amounts owed by group undertakings

150,000

-

193,677

60,239

7.	CURRENT ASSET INVESTMENTS

2026

2025

£

£

Listed investments

339

764,083

The market value of listed investments as at 31st January 2026 was £2,386 (2025 - £1,265,286).

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Amounts owed to group undertakings

-

1,198

Taxation and social security

264,213

30,877

Other creditors

37,336

252,223

301,549

284,298

9.	ULTIMATE CONTROLLING PARTY

The company is a 100% subsidiary of Luca Vanucci Holdings Limited, a company controlled by the directors Miss C Coxhead and Mr R D Hesketh.